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2017 (5) TMI 997 - HC - VAT and Sales TaxValidity of assessment order - denial of opportunity of being heard - principles of natural justice - Held that: - Giving an opportunity of hearing is not merely a ceremony to be performed, but an opportunity of hearing has to be given to the petitioner in order to ensure that the petitioner is satisfied that justice has been done to it - the contention raised by the learned counsel for the respondents that since no new facts were submitted, and since the respondent had relied upon its original position, there was no need to give right of rebuttal to the petitioner, the said contention is unacceptable - The learned Commissioner is directed to hear both the parties simultaneously, and to give ample opportunity to the petitioner to meet out the case of the department - appeal allowed by way of remand.
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